Preferred Language
Articles
/
KBeBTo4BVTCNdQwC1UHM
Empirically Measuring the Impact of Corporate Social Responsibility on Earnings Management in Listed Banks of the Iraqi Stock Exchange: The Mediating Role of Corporate Governance
...Show More Authors

The current study is based on previous findings, where corporate governance (CG) significantly increased corporate social responsibility (CSR) to enhance transparency while reducing the tendency of corporate management to engage in earnings management (EM). A sample of 11 Iraqi banks listed on the Iraq Stock Exchange from 2010 to 2020 was selected. The CG was included in the board size and board independence apart from the variables of Chief Executive Officer (CEOs) gender, majority shareholder ownership, foreign ownership, and institutional ownership. The CSR included the wage growth rate, bank contribution growth rate for social security, training programmes, subsidies, environmental protection, and bank compliance with the law. Specifically, EM practices were revealed from the sample. As bank management was not involved in CSR activities, the significant interaction role of CG was not discovered in the relationship between CSR and EM. An insignificant relationship between CG mechanisms (CGMs) and EM was also demonstrated. Summarily, CSR and CG structures were substandard among underdeveloped countries.

Scopus Clarivate Crossref
View Publication
Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Impact of Audit Committees and Audit Quality on Timeliness of issuing annual Financial Report
...Show More Authors

The aim of this study is to get practical evidence from the Egyptian business environment The Impact of Audit Committees Effectiveness and External Audit Quality on Timeliness of annual Financial Report. Design and methodology: The study based on the content analysis technique to examine the annual reports of a sample of (30) companies listed on the Egyptian Stock Exchange (EGX100) during the period (2016-2019) with a total of (120) respondents. To test the research hypotheses, the results of the study indicate that there is a negative significant impact of audit committees on timeliness of annual financial report. Moreover, while there is a negative impact on the quality of the external audit on the timing of issuing the annual

... Show More
View Publication Preview PDF
Publication Date
Fri Jan 01 2021
Journal Name
E3s Web Of Conferences
Impact of Ozone Used-Alone and Coagulation Aid Treatment on The Reduction of Trihalomethanes Components
...Show More Authors

The whole research paper examines the impact of ozone as either a just use-alone and coagulation benefit, mainly upon the reduction of dissolved organic carbon from the water with a moderate rate of DOC 10.75 mg/land CaCO3 calcium hardness 300 mg/l. A raw water sample has been taken from the Tigris River (Baghdad, Iraq) was being adopted in research work. The performance of ozone therapy has been assessed by calculations of DOC, DOC quantities, UV254, as well as total trihalomethane (TTHM). Research findings have shown that with 0.9 mg O3/mg DOC ozone use-alone, approximately 60% UV254 reduction and approximately 28% DOC reduction will occur.DOC fractionation analysis indicates that within the water samples, ozone could alter the co

... Show More
View Publication
Scopus Crossref
Publication Date
Sun May 01 2022
Journal Name
Civil Engineering Journal
Phases of Urban Development Impact on the Assessment of Thermal Comfort: A Comparative Environmental Study
...Show More Authors

Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

... Show More
View Publication
Scopus (15)
Crossref (13)
Scopus Clarivate Crossref
Publication Date
Sun May 01 2022
Journal Name
Civil Engineering Journal
Phases of Urban Development Impact on the Assessment of Thermal Comfort: A Comparative Environmental Study
...Show More Authors

Millions of pilgrims and visitors from numerous parts of the world flock to Karbala (one of the most prominent ideological and religious places in central Iraq) each year to visit the holy shrines in Karbala due to their sanctity. Many improvements have been made to the Two Holy Shrines (THS), the Shrines of Imam Husayn and Imam Abbas, and the area between them (ATHS), due to the high temperatures in this region and to improve pedestrian thermal comfort. Studies on improving outdoor thermal comfort in Karbala are scarce. Hence, this research aims to look into historical and current architectural changes and how they affect thermal comfort. On the hottest summer day, the ENVI-met software program was used to simulate the building des

... Show More
View Publication
Crossref (13)
Crossref
Publication Date
Fri Oct 20 2023
Journal Name
Advances In Science And Technology Research Journal
Impact of TIG Welding Parameters on the Mechanical Properties of 6061-T6 Aluminum Alloy Joints
...Show More Authors

View Publication
Scopus (3)
Crossref (1)
Scopus Clarivate Crossref
Publication Date
Mon Jan 01 2024
Journal Name
Aims Energy
The impact of different compression ratios on emissions, and combustion characteristics of a biodiesel engine
...Show More Authors

<p>The current work investigated the combustion efficiency of biodiesel engines under diverse ratios of compression (15.5, 16.5, 17.5, and 18.5) and different biodiesel fuels produced from apricot oil, papaya oil, sunflower oil, and tomato seed oil. The combustion process of the biodiesel fuel inside the engine was simulated utilizing ANSYS Fluent v16 (CFD). On AV1 diesel engines (Kirloskar), numerical simulations were conducted at 1500 rpm. The outcomes of the simulation demonstrated that increasing the compression ratio (CR) led to increased peak temperature and pressures in the combustion chamber, as well as elevated levels of CO<sub>2</sub> and NO mass fractions and decreased CO emission values un

... Show More
View Publication
Scopus Clarivate Crossref
Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The relationship between medical and nursing staffing and its impact on the quality of health service / Applied Research.
...Show More Authors

The research aims to find out the relationship between the medical and nursing staffing and its impact on the quality of provided health service in the Yarmouk Teaching Hospital, and to understand the nature of the relationship between doctors and nurses, it has been the adoption of cooperation and conflict Kmngaran independent knowledge of the relationship between doctors and nurses and the quality of health service as a variable certified by eating five dimensions (tangibility, reliability, safety, responsiveness, empathy). The research was adopted to collect data on the questionnaire prepared medical and nursing to the angel and adopted included Likert Quintet her, and distributed to doctors working in the Yarmouk hospital in

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Jun 30 2023
Journal Name
College Of Islamic Sciences
Belief in the Last Day and its impact on building a Muslim's personality
...Show More Authors

 

Research Summary

        The doctrine of belief in the Last Day is one of the pillars of faith, and the doctrine of resurrection and reckoning are part of this day.

 Belief in the Last Day puts a person in constant control over himself, as this control creates in this person happiness and a decent life, and he renounces the world and turns away from all vices and adorns all virtues.

        On the other hand, we find that the person who does not believe in this day does not stand before his eyes anything that prevents him from doing injustices and corruption in the land. The doctrine of belief in the Last Day alone is

... Show More
View Publication Preview PDF
Publication Date
Sun Oct 01 2023
Journal Name
Fuel
Matrix acidizing in carbonate rocks and the impact on geomechanical properties: A review
...Show More Authors

Acid treatment is a widely used stimulation technique in the petroleum industry. Matrix acidizing is regarded as an effective and efficient acidizing technique for carbonate formations that leads to increase the fracture propagation, repair formation damage, and increase the permeability of carbonate rocks. Generally, the injected acid dissolves into the rock minerals and generates wormholes that modify the rock structure and enhance hydrocarbon production. However, one of the key issues is the associated degradation in the mechanical properties of carbonate rocks caused by the generated wormholes, which may significantly reduce the elastic properties and hardness of rocks. There have been several experimental and simulation studies regardi

... Show More
View Publication
Scopus (27)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Thu Sep 01 2011
Journal Name
Journal Of Economics And Administrative Sciences
The impact of market orientation and the commitment of employees to performance
...Show More Authors

أستهدفت الدراسة اختبار أثر التوجه السوقي والتزام العاملين على أداء المنظمة المسوقة لخدمات النقل الجوي. حيث تم اختيار شركة الخطوط الجوية الملكية الأردنية كمجال تطبيقي.وقد اعتمدت الدراسة في قياس المتغيرات على مقاييس مختبرة وقد تأكد صحتها وثباتها لقياس المتغيرات في البيئة الحالية.  وقد بينت نتائج التحليل الإحصائي الذي استخدمت فيه أساليب إحصائية مختلفة بالاستعانة ببرنامج SPSS))

... Show More
View Publication Preview PDF
Crossref